2003 (11) TMI 457

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..... e, for the Respondent. [Order per : S.L. Peeran, Member (J), (Oral)]. The Revenue is aggrieved with the impugned orders passed by the Commissioner (Appeals) and the Assistant Commissioner who have dropped the proceedings in terms of their orders. The findings recorded by the Commissioner (Appeals) in Paras 7 and 8 are extracted as follows: 7. I find force in the respondents plea as a .....

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..... ause there is an entry in the tariff, duty cannot be demanded unless it is shown that the goods are capable of being marketed. The decision in the case of Anil Starch Products reported in 1997 (89) E.L.T. 21 as also in Ambala Sarabhai Ltd., 1985 (43) E.L.T. 214 (S.C.) support the stand taken by the respondents. In the circumstances, unless evidence is produced by the Department to show that potass .....

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..... chlorate is useful in powder form and not in crystal form. They also noted that the department has not produced any evidence with regard to the marketability of the potassium chlorate in crystal form. In this regard the citations of the Apex Court has also been examined and the demands have been set aside. The Revenue contend that the item is a marketable one and demands should have been confirme .....

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